Understanding Period-End Reports

Taiwanese companies must submit either or both of these declaration reports, depending on the type of business:

401 declaration report
Use this report for taxable and zero-rate tax transactions.
403 declaration report
Use this report for taxable, zero-rate, and tax-exempt transactions. Companies with special transactions, such as banks, insurance companies, or trust and investment companies, also use this report.

Most companies submit only one of these reports. The 401 declaration report is the more commonly used report. However, if a company has exceptional transactions during the reporting period, the company can use the 403 declaration report for that period.

Companies can submit the 401 and 403 by hardcopy or by electronic media file.

In addition to the 401 or 403 report, companies must submit:

A detailed listing of the government uniform invoice (GUI) transactions from the declaration period. This list can be submitted by hardcopy or by electronic media file.
If the submission is not by media file, duplicate copies of the actual GUIs for input tax (purchase) transactions.

Taiwanese companies must submit GUI/VAT declarations by calendar month and year. You can submit GUI/VAT declarations monthly or every two months. Declarations must be submitted on or by the 15thof the month following the end of the declaration period. For example, if you submit declarations every two months, the declaration for January and February must be submitted by the 15thof March.

At the end of each declaration period, complete this procedure:

Use the GUI/VAT Number Register - Sales program (P75T002) to close the GUI/VAT number segment for the period that just ended, and to activate one or more GUI/VAT number segments for the next period.
Also, use the GUI/VAT Number Segment (Batch) Setup program (P75T014) to specify the segment to use for automated GUI number assignments.
Change the declaration period for all declaration sites.
Update GUI/VAT exportation data to add required information to all export sales and zero-rate tax transactions.
Generate and review the GUI/VAT Declaration Report 401 or the GUI/VAT Declaration Report 403.
If the information on the GUI/VAT Declaration Report 401 or the GUI/VAT Declaration Report 403 is inaccurate, change the declaration period back to the previous period, change the declaration status of the 401 or 403 report to not declared, and correct the transactions as necessary. Then, go back to step 2 of this procedure.
After verifying that the information on the GUI/VAT Declaration Report 401 or the GUI/VAT Declaration Report 403 is accurate, generate the report and flat file for the 401 and 403 declaration reports.
You run programs to populate the summary tables, and then generate the flat file.
After verifying that the information on the GUI/VAT Declaration Report 401 or the GUI/VAT Declaration Report 403 is accurate, generate the GUI transaction report and flat file to report on your GUI/VAT transactions.
You run a program to populate the F75T007 table, and then generate the flat file from that table.
Use the media (flat) file checking program that is provided by the tax authority to verify the GUI/VAT flat file.
The program is not provided by the JD Edwards EnterpriseOne software.
If you find errors in the GUI/VAT transaction flat file, correct the original transactions as necessary, changing the declaration period back to the previous period if you need to add missing entries; then go back to step 2 of this procedure.
Generate these additional reports and flat files as necessary:
- GUI/VAT Usage Detail List.
- GUI/VAT Sales Receipt Usage List.
- GUI/VAT Zero Tax Rate Sales Amount List.
- GUI/VAT Zero Tax Sales Detail flat file.
- GUI/VAT Void or Unused List.

This table shows the programs that generate reports and flat files:

Program	Comments
Update of Exportation Data (P75T004E) GUI/VAT Exportation Data Update (R75T004E)	You use the GUI/VAT Exportation Data Update program to add required data to transaction records for exported goods and transaction processed at a zero-tax rate. The system writes the additional information to the records in the GUI/VAT Transaction Header table (F75T004), and uses this data when you run the GUI/VAT Zero Tax Rate Sales Amount List (R75T004T) and GUI/VAT Media Declaration - Zero Tax Sales Detail (R75T007T02) programs. See Updating GUI/VAT Exportation Data.
GUI/VAT Declaration Report 401 Review (P75T401) GUI/VAT Declaration Report 401 Print (R75T401P)	You use these programs to write records for selected data in the F75T004 table to the F75T401 table, review the records, and print a 401 Declaration report on a pre-formatted form. See Working with the GUI/VAT Declaration Report 401.
GUI/VAT Declaration Report 403 Review (P75T403) GUI/VAT Declaration Report 403 Print (R75T403P)	You use these programs to write records of selected data in the F75T004 table to the F75T403, F75T4031, and F75T4032 tables and review the records. The JD Edwards EnterpriseOne system does not provide a print function for the 403 Declaration report or the additional forms that accompany the 403 Declaration report. Instead, you use the information in the review report generate the records and a review reports that you use to complete the 403 Declaration report and additional forms according to your business practices. See Working with the GUI/VAT Declaration Report 403.
Declaration Report - Media Flat File - R75T401 (R75T401F).	You run version XJDE0001 to generate the report and flat file for the 401 Declaration Report and run version XJDE0002 to generate the report and flat file for the 403 Declaration Report. See Generating the Flat File for the 401 and 403 Declaration Reports.
GUI/VAT Media Declaration - Convert (R75T007) GUI/VAT Media Declaration - Flat File (R75T007F)	The GUI/VAT Media Declaration - Convert program reads selected records in the F75T004 table and writes GUI transaction information to the F75T007 table. The GUI/VAT Media Declaration - Flat File program reads the data in the F75T007 table and generates a flat file. See Generating the Flat File for GUI/VAT Transactions.
GUI/VAT Zero Tax Rate Sales Amount List (R75T004T)	This program reads the records in the F75T004 table to generate a report of zero-tax rate transactions. You must run the GUI/VAT Exportation Data Update program before generating the zero-tax rate sales amount report. See Generating the GUI/VAT Zero Tax Rate Sales Amount List.
GUI/VAT Media Declaration - Zero Tax Sales Detail (R75T007T02)	Run this program to generate a flat file that includes the data from the zero-tax rate report. You must run the GUI/VAT Zero Tax Rate Sales Amount List program before generating the flat file. See Generating the Flat File to Report Zero Tax Sales Transactions.
GUI/VAT Usage Detail List (R75T004U)	Run this report to generate a list of GUI numbers that were used for the declaration period, along with the tax amount and other tax information that is associated with the GUI number. See Generating the GUI/VAT Usage Detail List.
GUI/VAT Void or Unused List (R75T004V)	This program reads the records in the F75T004 table to generate a report of the unused or voided GUI numbers. You must use the GUI/VAT Number Register - Sales program to close the number segments that were used for the reporting period before you run the GUI/VAT Void or Unused List program. See Generating a List of Voided and Unused GUI Numbers.
GUI/VAT Sales Receipt Usage List (R75T004W)	This program read the records in the F75T004 table to generate a report of the sales receipt documents for transactions in the Science-Based Industrial Park. See Generating the GUI/VAT Sales Receipt Usage List Report.

Program

Comments

Update of Exportation Data (P75T004E)

GUI/VAT Exportation Data Update (R75T004E)

You use the GUI/VAT Exportation Data Update program to add required data to transaction records for exported goods and transaction processed at a zero-tax rate.

The system writes the additional information to the records in the GUI/VAT Transaction Header table (F75T004), and uses this data when you run the GUI/VAT Zero Tax Rate Sales Amount List (R75T004T) and GUI/VAT Media Declaration - Zero Tax Sales Detail (R75T007T02) programs.

See Updating GUI/VAT Exportation Data.

GUI/VAT Declaration Report 401 Review (P75T401)

GUI/VAT Declaration Report 401 Print (R75T401P)

You use these programs to write records for selected data in the F75T004 table to the F75T401 table, review the records, and print a 401 Declaration report on a pre-formatted form.

See Working with the GUI/VAT Declaration Report 401.

GUI/VAT Declaration Report 403 Review (P75T403)

GUI/VAT Declaration Report 403 Print (R75T403P)

You use these programs to write records of selected data in the F75T004 table to the F75T403, F75T4031, and F75T4032 tables and review the records. The JD Edwards EnterpriseOne system does not provide a print function for the 403 Declaration report or the additional forms that accompany the 403 Declaration report. Instead, you use the information in the review report generate the records and a review reports that you use to complete the 403 Declaration report and additional forms according to your business practices.

See Working with the GUI/VAT Declaration Report 403.

Declaration Report - Media Flat File - R75T401 (R75T401F).

You run version XJDE0001 to generate the report and flat file for the 401 Declaration Report and run version XJDE0002 to generate the report and flat file for the 403 Declaration Report.

See Generating the Flat File for the 401 and 403 Declaration Reports.

GUI/VAT Media Declaration - Convert (R75T007)

GUI/VAT Media Declaration - Flat File (R75T007F)

The GUI/VAT Media Declaration - Convert program reads selected records in the F75T004 table and writes GUI transaction information to the F75T007 table. The GUI/VAT Media Declaration - Flat File program reads the data in the F75T007 table and generates a flat file.

See Generating the Flat File for GUI/VAT Transactions.

GUI/VAT Zero Tax Rate Sales Amount List (R75T004T)

This program reads the records in the F75T004 table to generate a report of zero-tax rate transactions.

You must run the GUI/VAT Exportation Data Update program before generating the zero-tax rate sales amount report.

See Generating the GUI/VAT Zero Tax Rate Sales Amount List.

GUI/VAT Media Declaration - Zero Tax Sales Detail (R75T007T02)

Run this program to generate a flat file that includes the data from the zero-tax rate report.

You must run the GUI/VAT Zero Tax Rate Sales Amount List program before generating the flat file.

See Generating the Flat File to Report Zero Tax Sales Transactions.

GUI/VAT Usage Detail List (R75T004U)

Run this report to generate a list of GUI numbers that were used for the declaration period, along with the tax amount and other tax information that is associated with the GUI number.

See Generating the GUI/VAT Usage Detail List.

GUI/VAT Void or Unused List (R75T004V)

This program reads the records in the F75T004 table to generate a report of the unused or voided GUI numbers.

You must use the GUI/VAT Number Register - Sales program to close the number segments that were used for the reporting period before you run the GUI/VAT Void or Unused List program.

See Generating a List of Voided and Unused GUI Numbers.

GUI/VAT Sales Receipt Usage List (R75T004W)

This program read the records in the F75T004 table to generate a report of the sales receipt documents for transactions in the Science-Based Industrial Park.

See Generating the GUI/VAT Sales Receipt Usage List Report.